Taxability of stipend received by article assistant


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Querist : Anonymous

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Querist : Anonymous (Querist)
29 September 2011 I would like 2 know the Taxability of stipend received by article assistant during his articleship period and if exempted pls quote any case law or relevant reference.

If taxable then should it comes under PGBP or Other sources





CA Shiv (Expert)
29 September 2011 Stipend is taxed under Income from other source....
ITS NOT EXEMPT...


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